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Writer's pictureSteveUSC

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Many college football fans are scratching their heads. It used to be that in spring camp and fall camp, you learned who your teams were going to look like on game day. Today, sadly, that is all gone. We are the minor leagues now to the NFL. Money is unbalanced across the landscape, where schools with strong donor programs or links to large corporations can freely spend money so that the pack's leaders can enjoy their team on the field.


I remember when coach Calipari of the Kentucky Wildcats introduced his one-and-done. He was a master at recruiting high schools, but the teams were reborn every year since the NBA allowed the players to leave and join the NBA early. The NIL had nothing to do with that back then. The NBA rules allowing players to leave early created this void where the fans were robbed of their teams that they shelled out their hard-earned money for to get that perfect seat and root on their teams.


I'm not feeling sorry for the schools or the NCAA. The schools have been profiting on the backs of their sports for many years. The player's names and even their jerseys were profit centers, and hence, we now have a profit-sharing model that will eventually tip the sport over from a fan perspective. Just as the fans invest in their teams both financially with gear and season tickets, going to the games and buying even more gear and food and concessions. This will eventually create distrust in the sport, and the schools have little leverage.


A better way? Perhaps. What if everyone had created a way for all players to profit equally? Set up a college 401k-type program that saves money for the players and allows for a level of living expenses to be withdrawn and adequately taxed. Let's not forget the IRS will get there, so do this as a proper employer/employee program and follow the rules. All players get their piece of the pie. For those who leave school early, the IRS will treat the 401k like any other, and penalties and interest fees apply. The impact here is yet to be seen as NIL is still relatively early on, but this will start to rear its ugly head as let's not forget the age and experience of the athletes.


IRS

Key Takeaways:

  • Money earned from NIL deals is taxable income and should be reported on tax returns.

  • Athletes must understand their tax obligations and accurately report all earnings from NIL deals.

  • NCAA athletes are not subject to income tax withholding on NIL payments and may need to make estimated tax payments.

  • Certain deductions and expenses related to NIL income may offset taxable income.

  • State and local tax laws may vary in their treatment of NIL income, requiring athletes to consider jurisdiction-specific tax obligations.

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